<?php

$data = '{Numara:%%%42|43|44|45}{Renk:%%%Kırmızı|Mavi|siyah}';

preg_match_all('~\{(.+?)%{3,}(.+?)\}~', $data, $blocks, PREG_SET_ORDER);

foreach ($blocks as $block) {
	echo '<p>', $block[1], '</p>';
	echo '<select name="', $block[1], '" id="', $block[1], '">';

	array_map(function($value) {
		echo '<option>' . $value . '</option>';
	}, explode('|', $block[2]));

	echo '</select>';
}